The following data is given for the Bahia Company:

Standard Hours At $100\%$ normal capacity $4,500$ hours

Standard Hours for Actual Units Produced $4,410$ hours

Fixed Overhead Rate $$6\mathrm{.}00$

Variable Overhead Rate $$5\mathrm{.}50$

$$ The fixed factory overhead volume variance is

Group of answer choices

$$540$ favorable

$$65$ unfavorable

$$65$ favorable

$$540$ unfavorable